MATEL ROCOURT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
MATEL ROCOURT
NACE 47.812, Retail trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€247,228
2024 · €269,022-€21,794
Equity
€1.5m
2024 · €1.4m+€97,228
Cash
€338,154
2024 · €302,526+€35,628
Balance sheet total
€3.1m
2024 · €3.2m-€68,697
Largest movements
Assets
- Stocks and contracts -€98,699
down €98,699 (-4.6%), from €2.2m to €2.1m
of which Stocks: -€82,610
- Cash +€35,628
up €35,628 (+11.8%), from €302,526 to €338,154
mainly Net result for the year (+€247,228) and Stocks and contracts (+€98,699)
Equity and liabilities
- Other debts -€129,010
down €129,010 (-46.0%), from €280,190 to €151,180
- Profit (loss) carried forward +€97,228
up €97,228 (+12.2%), from €796,245 to €893,474
- Trade debts -€63,563
down €63,563 (-4.8%), from €1.3m to €1.3m
- Short-term financial debts -€34,678
down €34,678 (-37.1%), from €93,578 to €58,900
Income statement
- Staff costs +€36,205
up €36,205 (+8.4%), from €432,185 to €468,391
- Write-downs +€14,361
up €14,361, from -€2,060 to €12,301
- Gross operating margin +€14,174
up €14,174 (+1.6%), from €862,868 to €877,041
- Taxes -€8,774
down €8,774 (-9.2%), from €95,561 to €86,787
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€269,022
Gross operating margin
+€14,174
Staff costs
-€36,205
Depreciation
+€1,786
Write-downs
-€14,361
Other operating charges
+€2,817
Financial income
-€5,513
Financial charges
+€6,733
Taxes
+€8,774
Result 2025
€247,228
raises the resultlowers the result
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€216,840
Investment
-€34,578
Financing
-€146,634
Cash 2024
€302,526
From operations (derived)
+€216,840
Net result for the year
+€247,228
Depreciation
+€29,163
Stocks and contracts
+€98,699
Receivables within one year
+€11,819
Deferred charges and accrued income
-€778
Trade debts
-€63,563
Tax, wage and social debts
+€23,641
Other debts
-€129,010
Accrued charges and deferred income
-€359
Investment (derived)
-€34,578
Investment in fixed assets (net)
-€34,578
Financing
-€146,634
Debts after one year
+€26,084
Current portion of long-term debt
+€11,960
Short-term financial debts
-€34,678
Contributions, distributions and other
-€150,000
Cash 2025
€338,154
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,153,730 | €3,085,033 | -€68,697 | -2.2% |
| Fixed assets | 21/28 | €270,114 | €275,530 | +€5,416 | +2.0% |
| Tangible fixed assets | 22/27 | €269,921 | €275,337 | +€5,416 | +2.0% |
| Land and buildings | 22 | €208,907 | €215,261 | +€6,353 | +3.0% |
| Plant, machinery and equipment | 23 | €28,278 | €28,861 | +€583 | +2.1% |
| Furniture and vehicles | 24 | €32,736 | €31,215 | -€1,521 | -4.6% |
| Financial fixed assets | 28 | €193 | €193 | = | 0.0% |
| Current assets | 29/58 | €2,883,616 | €2,809,503 | -€74,113 | -2.6% |
| Stocks and contracts in progress | 3 | €2,161,741 | €2,063,042 | -€98,699 | -4.6% |
| Stocks | 30/36 | €2,135,953 | €2,053,343 | -€82,610 | -3.9% |
| Contracts in progress | 37 | €25,788 | €9,699 | -€16,089 | -62.4% |
| Amounts receivable within one year | 40/41 | €407,371 | €395,552 | -€11,819 | -2.9% |
| Trade receivables | 40 | €256,825 | €279,535 | +€22,710 | +8.8% |
| Other amounts receivable | 41 | €150,546 | €116,017 | -€34,529 | -22.9% |
| Cash at bank and in hand | 54/58 | €302,526 | €338,154 | +€35,628 | +11.8% |
| Deferred charges and accrued income | 490/1 | €11,978 | €12,756 | +€778 | +6.5% |
| Total equity and liabilities | 10/49 | €3,153,730 | €3,085,033 | -€68,697 | -2.2% |
| Equity | 10/15 | €1,357,480 | €1,454,708 | +€97,228 | +7.2% |
| Contributions | 10/11 | €173,525 | €173,525 | = | 0.0% |
| Revaluation surpluses | 12 | €247,894 | €247,894 | = | 0.0% |
| Reserves | 13 | €139,816 | €139,816 | = | 0.0% |
| Distributable reserves | 133 | €139,816 | €139,816 | = | 0.0% |
| Profit (loss) carried forward | 14 | €796,245 | €893,474 | +€97,228 | +12.2% |
| Amounts payable | 17/49 | €1,796,250 | €1,630,325 | -€165,925 | -9.2% |
| Amounts payable after more than one year | 17 | €17,500 | €43,584 | +€26,084 | +149% |
| Financial debts | 170/4 | €17,500 | €43,584 | +€26,084 | +149% |
| Amounts payable within one year | 42/48 | €1,763,162 | €1,571,512 | -€191,650 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | - | €11,960 | +€11,960 | |
| Financial debts | 43 | €93,578 | €58,900 | -€34,678 | -37.1% |
| Credit institutions | 430/8 | €93,578 | €58,900 | -€34,678 | -37.1% |
| Trade debts | 44 | €1,329,335 | €1,265,772 | -€63,563 | -4.8% |
| Suppliers | 440/4 | €1,329,335 | €1,265,772 | -€63,563 | -4.8% |
| Taxes, remuneration and social security | 45 | €60,060 | €83,701 | +€23,641 | +39.4% |
| Taxes | 450/3 | €20,382 | €31,961 | +€11,579 | +56.8% |
| Remuneration and social security | 454/9 | €39,678 | €51,739 | +€12,062 | +30.4% |
| Other amounts payable | 47/48 | €280,190 | €151,180 | -€129,010 | -46.0% |
| Accrued charges and deferred income | 492/3 | €15,588 | €15,229 | -€359 | -2.3% |
| Remuneration, social security and pensions | 62 | €432,185 | €468,391 | +€36,205 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,948 | €29,163 | -€1,786 | -5.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,060 | €12,301 | +€14,361 | |
| Other operating charges | 640/8 | €28,050 | €25,233 | -€2,817 | -10.0% |
| Gross operating margin | 9900 | €862,868 | €877,041 | +€14,174 | +1.6% |
| Operating profit (loss) | 9901 | €373,743 | €341,954 | -€31,789 | -8.5% |
| Financial income | 75/76B | €6,501 | €989 | -€5,513 | -84.8% |
| Recurring financial income | 75 | €6,501 | €989 | -€5,513 | -84.8% |
| Financial charges | 65/66B | €15,661 | €8,928 | -€6,733 | -43.0% |
| Recurring financial charges | 65 | €15,661 | €8,928 | -€6,733 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €364,584 | €334,015 | -€30,568 | -8.4% |
| Income taxes | 67/77 | €95,561 | €86,787 | -€8,774 | -9.2% |
| Profit (loss) for the period | 9904 | €269,022 | €247,228 | -€21,794 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €269,022 | €247,228 | -€21,794 | -8.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.